TMI Blog1988 (4) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... --------------------- The judgment of the Court was delivered by SABYASACHI MUKHARJI, J.- These are petitions for leave to appeal under article 136 of the Constitution from the decision of the High Court of Kerala. The Revenue is the petitioner before the High Court. The respondent is the assessee. The respondent is a P.W.D. contractor. He had undertaken certain contract works on behalf of the Public Works Department. He had executed agreements with the P.W.D. for repair of roads. The question involved is, whether the materials used by the assessee for the said purpose can be taxed under purchase tax under section 5A of the Kerala General Sales Tax Act, 1963 (hereinafter called "the Act"). The relevant provisions of section 5A(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained in the foregoing provisions of this section, a dealer referred to in sub-section (1), who purchases goods, the sale of which is liable to tax under clause (ii) of sub-section (1) of section 5, and whose total turnover for a year is not less than twenty thousand rupees but not more than twenty-five thousand rupees may, at his option, instead of paying the tax in accordance with the provisions of sub-section (1), pay tax at the rate mentioned in clause (i) of sub-section (1) of section 7 in accordance with the provisions of that section." The assessee was assessed on the purchase turnover of sand, bricks, etc., which were used for the execution of his work. The assessment was upheld by the Appellate Assistant Commissioner. In the sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He further observed at (pages 66 and 67 of STC) pages 1276 and 1277 of the report as follows: "Although a degree of processing is involved in preparing pineapple slices from the original fruit, the commodity continues to possess its original identity, notwithstanding the removal of inedible portions, the slicing and thereafter canning it on adding sugar to preserve it. It is contended for the Revenue that pineapple slices have a higher price in the market than the original fruit and that implies that the slices constitute a different commercial commodity. The higher price, it seems to us, is occasioned only because of the labour put into making the fruit more readily consumable and because of the can employed to contain it. It is not as if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct because the statutory provisions spoke not only of goods consumed in the manufacture of other goods for sale but also goods "consumed otherwise". Reliance for that was placed on the decision of this Court in Ganesh Prasad Dixit v. Commissioner of Sales Tax [1969] 24 STC 343; [1969] 3 SCR 490. It is, however, not possible to accept this contention. In the decision of Pio Food Packers [1980] 46 STC 63 (SC); [1980] 3 SCR 1271, it was observed that the clause, truly read, spoke of goods consumed in the manufacture of other goods for purposes other than sale. In the instant case, the user must be in the other commodity and the expression "consumed otherwise" must be so construed. This contention was specifically considered by this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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